FAO Land Tenure Studies 7

FAO LAND TENURE STUDIES 7

Decentralization and Rural Property Taxation

   
FOOD AND AGRICULTURE ORGANIZATION OF THE UNITED NATIONS
Rome 2004
   
 

Table of Contents


The designations employed and the presentation of material in this information product do not imply the expression of any opinion whatsoever on the part of the Food and Agriculture Organization of the United Nations concerning the legal or development status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.

ISBN 92-5-105144-5
ISSN 1020-3117

All rights reserved. Reproduction and dissemination of material in this information product for educational or other non-commercial purposes are authorized without any prior written permission from the copyright holders provided the source is fully acknowledged. Reproduction of material in this information product for resale or other commercial purposes is prohibited without written permission of the copyright holders. Applications for such permission should be addressed to the Chief, Publishing Management Service, Information Division, FAO, Viale delle Terme di Caracalla, 00100 Rome, Italy or by e-mail to copyright@fao.org

© FAO 2004

FAO Land Tenure Studies

FAO’s Land Tenure Studies are concise presentations on the often complicated and controversial subject of land tenure, especially as it relates to food security, poverty alleviation and rural development. These studies do not seek to be exhaustive but instead reflect what FAO and its many international collaborators have discovered are ‘good practices’ for a particular aspect of land tenure and its administration. The studies cover various aspects of improving access to land and other natural resources and increasing tenure security. They address the role of land tenure in rural development, gender and access to land, improved access to land through leasing arrangements, rural property taxation systems, and land consolidation.

More information on the Land Tenure Studies, and on FAO’s work in land tenure, is available at:
http://www.fao.org/sd/LTdirect/ltstudies_en.htm
http://www.fao.org/sd/IN1_en.htm


Table of Contents


ACKNOWLEDGEMENTS

FOREWORD

1. INTRODUCTION

2. DECENTRALIZATION

Reasons for decentralization
Problems in implementing decentralization

3. FINANCING DECENTRALIZATION

Inter-governmental finance
Need for fiscal autonomy of local governments
Possible revenue sources for local governments
Local taxation
Rural property tax

4. IMPLEMENTING A RURAL PROPERTY TAX

Practical details of rules: a checklist
Administrative machinery
Putting it into practice: a chronological checklist

5. VALUATION APPROACHES AND TECHNIQUES

Valuation methods and standards
Computer assisted mass appraisal (CAMA)

6. FINAL COMMENTS

BACK COVER